PERAN KINERJA DAN PENGUNGKAPAN ESG PADA KINERJA KEUANGAN: IMPLIKASI TERHADAP STRATEGI PENGHINDARAN PAJAK PERUSAHAAN

Tamimi, Abdul Hakim At (2025) PERAN KINERJA DAN PENGUNGKAPAN ESG PADA KINERJA KEUANGAN: IMPLIKASI TERHADAP STRATEGI PENGHINDARAN PAJAK PERUSAHAAN. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh atas implementasi ESG (Environmental, Social, dan Governance) terhadap kinerja keuangan dan perilaku penghindaran pajak perusahaan. Sampel penelitian mencakup 20 perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023, dengan pengecualian sektor keuangan, oil & gas, dan real estate property, serta telah mendapatkan penilaian ESG dari terminal Bloomberg. Metode analisis yang digunakan adalah regresi data balanced panel dengan pendekatan Fixed Effect Model (FEM) dan estimasi Generalized Least Squares (GLS). Hasil penelitian menunjukkan bahwa baik kinerja ESG maupun kualitas pengungkapan ESG berpengaruh negatif terhadap kinerja keuangan. Dalam aspek perpajakan, perusahaan dengan kinerja ESG tinggi cenderung lebih patuh terhadap kewajiban pajaknya, sedangkan kualitas pengungkapan ESG tidak memiliki pengaruh yang signifikan terhadap penghindaran pajak. Selain itu, kualitas pengungkapan ESG memiliki kemampuan untuk memoderasi hubungan antara kinerja ESG dan kinerja keuangan, tetapi tidak memiliki kemampuan dalam moderasi hubungan antara kinerja ESG dan penghindaran pajak. Penelitian ini diharapkan dapat memberikan wawasan bagi akademisi, manajemen perusahaan, investor, dan regulator dalam memahami mekanisme dampak yang mungkin ditimbulkan dari implementasi ESG serta mengoptimalkan peran ESG dalam dunia bisnis. Kata kunci: ESG, Kinerja Keuangan, Penghindaran Pajak, Pengungkapan ESG Abstract This study aims to analyze the effect of ESG (Environmental, Social, and Governance) implementation on financial performance and corporate tax avoidance behavior. The research sample includes 20 public companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period, with the exception of the financial, oil & gas, and real estate property sectors, and have received ESG assessments from the Bloomberg terminal. The analysis method used is balanced panel data regression with the Fixed Effect Model (FEM) approach and Generalized Least Squares (GLS) estimation. The results of the study indicate that both ESG performance and ESG disclosure quality have a negative effect on financial performance. In terms of taxation, companies with high ESG performance tend to be more compliant with their tax obligations, while ESG disclosure quality does not have a significant effect on tax avoidance. In addition, ESG disclosure quality has the ability to moderate the relationship between ESG performance and financial performance, but does not have the ability to moderate the relationship between ESG performance and tax avoidance. This research is expected to provide insight for academics, company management, investors, and regulators in understanding the impact mechanisms that may arise from ESG implementation and optimizing the role of ESG in the business world. Keywords: ESG, Financial Performance, Tax Avoidance, ESG Disclosure

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